Direct Materials Variances The following data relate to the direct motenals cost for the production of autamoble tires: Actual: 61,800 this, at $1,75 per ib. Standard: 59,900lbs, at $1.80 per 1b. using a minus sign and an unfovorable variance as a positive number b. The drect matenals pnce variance sheuld normoly be reported to the efficiencies, the varance would be reperted to the varance should be teported to the When lower ampunts of direct materals are used hecause of production